It is a sad reality that we see too many marriages end in divorce.  It is even sadder when children are involved.

One of my clients is going through a messy divorce and really doesn't want to have to deal with her soon-to-be ex-husband on a joint tax return. She was glad to know that the IRS has clearly defined rules on how to handle who gets to claim the children as dependents, how to file separately, and who qualifies for the greater tax benefits that come with being designated as head of household.

Because my client separated from her husband seven months ago and provided for her house's mortgage and her children's support since that time, there is no question that she qualifies as head of household.  Her husband will have to file as married filing separately until the divorce is final, at which point he will file an individual return.  She will be able to file her own return and not have to work with him on his.

Knowing that there are many others with similar questions to hers, we published an article outlining the rules on who can claim a child's exemption.  You can find that here.